Does SEC FRR No. 48 disclosure communicate risk management effectiveness?

Author:

Lobo Gerald J.,Siqueira Wei Z.,Tam Kinsun,Zhou Jian

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference89 articles.

1. Improving the relevance of risk factor disclosure in corporate annual reports;Abraham;Br. Acc. Rev.,2014

2. Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures;Ahmed;Acc. Rev.,2011

3. AICPA and CIMA. 2015. Global state of enterprise risk oversight: Similarities and differences in opportunities for improvement. Available at http://www.cgma.org/resources/reports/pages/global-state-of-enterprise-risk-oversight.aspx.

4. The effect of pension accounting on corporate pension asset allocation;Amir;Rev. Acc. Stud.,2010

5. Auditors and client investment efficiency;Bae;Acc. Rev.,2017

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